HS 420212 With outer surface of plastics or of textile materials

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What products does HS 420212 cover?

This subheading covers trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, tool bags, sports bags, rucksacks, handbags, wallets, purses, and similar containers, specifically those with an outer surface of plastics or of textile materials, as defined by the World Customs Organization's Harmonized System Nomenclature. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system further detail these inclusions, emphasizing the material of the outer surface as the primary classification determinant for items within Heading 4202.

What falls outside HS 420212?

The following products are excluded from HS 420212: containers with an outer surface predominantly of leather, composition leather, or precious metal; articles that are primarily functional as clothing or accessories, such as gloves or footwear; and certain specialized cases like those for medical instruments or photographic equipment if they are specifically designed and classified under other headings. For instance, a purely functional tool roll made of canvas might fall under 420299, while a rigid, molded plastic case for a specific electronic device might be classified elsewhere based on its primary function.

What are common classification mistakes for HS 420212?

A common error is misinterpreting the "outer surface" material, especially with composite materials. General Interpretative Rule 3(b) of the Harmonized System, which addresses goods put up for retail sale in sets or composed of different materials, is often overlooked. For example, a suitcase with a plastic exterior but significant leather trim might be incorrectly classified under 420211 if the leather component is deemed to provide the essential character, or if it's not primarily plastic. Importers must carefully assess the predominant outer material.

How should importers classify products under HS 420212?

The correct procedure for classifying products under HS 420212 involves a multi-step process. First, identify the specific type of container (e.g., suitcase, handbag). Second, determine the material of its outer surface, ensuring it is predominantly plastics or textile materials. Consult official tariff schedules like the USITC HTS or the EU TARIC for precise definitions and any specific exclusions. If the item is a set or has mixed materials, apply the General Interpretative Rules to ascertain the essential character and correct classification. Customs brokers play a crucial role in this verification.

How is the duty calculated for products under HS 420212?

A set of two polyester travel duffel bags, each measuring 60 cm in length, declared at a customs value of $50 USD, would attract a US duty. Assuming an MFN duty rate of 17.6% ad valorem for this specific type of textile duffel bag under HTSUS 4202.99.9000 (as 420212 is a subcategory of 4202, and this example illustrates a common textile bag), the duty would be $8.80 USD (17.6% × $50). This calculation is based on the declared value and the MFN rate found in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 420212?

Several free trade agreements may reduce the applicable duty rate for HS 420212. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating goods from Mexico or Canada may enter the US duty-free. Similarly, for goods originating in countries benefiting from the Generalized System of Preferences (GSP), the US may offer reduced or free entry. To claim these preferences, a valid GSP Form A or a USMCA country of origin declaration is typically required. The specific preferential rate and documentation depend on the origin country and the importing jurisdiction's trade policies.

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